2009 (4) TMI 90 - SC - Customs

Claims for credit under Passbook Scheme of Export Import Policy, 1992-97 - Designated Authority rejected the claim on the ground that the goods were manufactured under loan licence and the same was not covered under the category of manufacture exporter - all documents are not before Supreme Court, so entitlement to benefit of Scheme is not clear - record of the case of Designated Authority is also not before SC - Even the counter affidavit filed before HC has not been placed on record - impugned judgment of the HC and the order of Designated Authority set aside matter remanded to concerned Authority to decide this case de novo and expeditiously

Summary

The Supreme Court judgment, delivered by Justices Dalveer Bhandari and Harjit Singh Bedi, pertains to an appeal against a Bombay High Court judgment in Writ Petition No. 2222 of 1999. The appellant, M/s. Neon Laboratories, claimed credit under the Passbook Scheme of Export Import Policy, 1992-97 for several shipping bills. However, the Designated Authority rejected the claim on the basis that the goods were manufactured under a loan license, which did not qualify for the benefits of the scheme reserved for manufacturer exporters. The appellant's writ petition to the Bombay High Court was also unsuccessful. The Supreme Court, upon hearing both parties, found that the case records and all relevant documents were not available before them. In the interest of justice, the Court set aside the judgments of the High Court and the Designated Authority, directing a fresh decision on the matter. The concerned Authority was instructed to expedite the case within six months. The judgment was disposed of, leaving all issues open and costs to be borne by the parties themselves.